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MARSHALL WELLS CO. v. WILLCUTS

No. 1400.

41 F.2d 751 (1930)

MARSHALL WELLS CO. v. WILLCUTS, Collector of Internal Revenue.

District Court, D. Minnesota, Fifth Division.

June 13, 1930.

Attorney(s) appearing for the Case

Mitchell, Gillette & Carmichael, of Duluth, Minn., and Johnson & Shores, of New York City, for plaintiff.

Lewis L. Drill, U. S. Atty., of St. Paul, Minn., M. W. Goldsworthy, Sp. Atty., Bureau of Internal Revenue, C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Henry C. Clark and Chas. B. Lingamfelter, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for defendant.

SANBORN, District Judge.

This is a suit for the recovery of corporation income and profits taxes collected for the year 1918. The plaintiff sues for the recovery of two separate items, one of $226,748.77, assessed on June 1, 1922, and collected on May 1, 1924, and the other of $147,036.76, assessed on May 1, 1925, and collected on June 20, 1925. The plaintiff claimed that both of these collections were illegal because made after the expiration of the statute of limitations...

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